§ 1105. Budget contents and submission to Congress

12,978 words·~59 min read·/usc/title-31/section-1105

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)On or after the first Monday in January but not later than the first Monday in February of each year, the President shall submit a budget of the United States Government for the following fiscal year. Each budget shall include a budget message and summary and supporting information. The President shall include in each budget the following:

(1)information on activities and functions of the Government.

(2)when practicable, information on costs and achievements of Government programs.

(3)other desirable classifications of information.

(4)a reconciliation of the summary information on expenditures with proposed appropriations.

(5)except as provided in subsection

(b)of this section, estimated expenditures and proposed appropriations the President decides are necessary to support the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year.

(6)estimated receipts of the Government in the fiscal year for which the budget is submitted and the 4 fiscal years after that year under—

(A)laws in effect when the budget is submitted; and

(B)proposals in the budget to increase revenues.

(7)appropriations, expenditures, and receipts of the Government in the prior fiscal year.

(8)estimated expenditures and receipts, and appropriations and proposed appropriations, of the Government for the current fiscal year.

(9)balanced statements of the—

(A)condition of the Treasury at the end of the prior fiscal year;

(B)estimated condition of the Treasury at the end of the current fiscal year; and

(C)estimated condition of the Treasury at the end of the fiscal year for which the budget is submitted if financial proposals in the budget are adopted.

(10)essential information about the debt of the Government.

(11)other financial information the President decides is desirable to explain in practicable detail the financial condition of the Government.

(12)for each proposal in the budget for legislation that would establish or expand a Government activity or function, a table showing—

(A)the amount proposed in the budget for appropriation and for expenditure because of the proposal in the fiscal year for which the budget is submitted; and

(B)the estimated appropriation required because of the proposal for each of the 4 fiscal years after that year that the proposal will be in effect.

(13)an allowance for additional estimated expenditures and proposed appropriations for the fiscal year for which the budget is submitted.

(14)an allowance for unanticipated uncontrollable expenditures for that year.

(15)a separate statement on each of the items referred to in section 301(a)(1)–(5) of the Congressional Budget Act of 1974 (2 U.S.C. 632(a)(1)–(5)).

(16)the level of tax expenditures under existing law in the tax expenditures budget (as defined in section 3(a)(3) of the Congressional Budget Act of 1974 (2 U.S.C. 622(a)(3)) for the fiscal year for which the budget is submitted, considering projected economic factors and changes in the existing levels based on proposals in the budget.

(17)information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted for grants, contracts, and other payments under each program for which there is an authorization of appropriations for that following fiscal year when the appropriations are authorized to be included in an appropriation law for the fiscal year before the fiscal year in which the appropriation is to be available for obligation.

(18)a comparison of the total amount of budget outlays for the prior fiscal year, estimated in the budget submitted for that year, for each major program having relatively uncontrollable outlays with the total amount of outlays for that program in that year.

(19)a comparison of the total amount of receipts for the prior fiscal year, estimated in the budget submitted for that year, with receipts received in that year, and for each major source of receipts, a comparison of the amount of receipts estimated in that budget with the amount of receipts from that source in that year.

(20)an analysis and explanation of the differences between each amount compared under clauses

(18)and

(19)of this subsection.

(21)a horizontal budget showing—

(A)the programs for meteorology and of the National Climate Program established under section 5 of the National Climate Program Act (15 U.S.C. 2904);

(B)specific aspects of the program of, and appropriations for, each agency; and

(C)estimated goals and financial requirements.

(22)a statement of budget authority, proposed budget authority, budget outlays, and proposed budget outlays, and descriptive information in terms of—

(A)a detailed structure of national needs that refers to the missions and programs of agencies (as defined in section 101 of this title); and

(B)the missions and basic programs.

(23)separate appropriation accounts for appropriations under the Occupational Safety and Health Act of 1970 (29 U.S.C. 651 et seq.) and the Federal Mine Safety and Health Act of 1977 (30 U.S.C. 801 et seq.).

(24)recommendations on the return of Government capital to the Treasury by a mixed-ownership corporation (as defined in section 9101(2) of this title) that the President decides are desirable.

(25)a separate appropriation account for appropriations for each Office of Inspector General of an establishment defined under section 401 of title 5.

(26)a separate statement of the amount of appropriations requested for the Office of National Drug Control Policy and each program of the National Drug Control Program.

(27)a separate statement of the amount of appropriations requested for the Office of Federal Financial Management.

(28)beginning with fiscal year 1999, a Federal Government performance plan for the overall budget as provided for under section 1115.

(29)information about the Violent Crime Reduction Trust Fund, including a separate statement of amounts in that Trust Fund.

(30)an analysis displaying, by agency, proposed reductions in full-time equivalent positions compared to the current year’s level in order to comply with section 5 of the Federal Workforce Restructuring Act of 1994.

(31)a separate statement of the amount of appropriations requested for the Chief Financial Officer in the Executive Office of the President.

(32)a statement of the levels of budget authority and outlays for each program assumed to be extended in the baseline as provided in section 257(b)(2)(A) and for excise taxes assumed to be extended under section 257(b)(2)(C) of the Balanced Budget and Emergency Deficit Control Act of 1985.

(33)a separate appropriation account for appropriations for the Council of the Inspectors General on Integrity and Efficiency, and, included in that account, a separate statement of the aggregate amount of appropriations requested for each academy maintained by the Council of the Inspectors General on Integrity and Efficiency.

(34)with respect to the amount of appropriations requested for use by the Export-Import Bank of the United States, a separate statement of the amount requested for its program budget, the amount requested for its administrative expenses, and of the amount requested for its administrative expenses, the amount requested for technology expenses.

(i)a detailed, separate analysis, by budget function, by agency, and by initiative area (as determined by the administration) for the prior fiscal year, the current fiscal year, the fiscal years for which the budget is submitted, and the ensuing fiscal year identifying the amounts of gross and net appropriations or obligational authority and outlays that contribute to cybersecurity, with separate displays for mandatory and discretionary amounts, including—

(I)summaries of the total amount of such appropriations or new obligational authority and outlays requested for cybersecurity;

(II)an estimate of the current service levels of cybersecurity spending;

(III)the most recent risk assessment and summary of cybersecurity needs in each initiative area (as determined by the administration); and

(IV)an estimate of user fees collected by the Federal Government on behalf of cybersecurity activities;

(ii)with respect to subclauses

(I)through

(IV)of clause (i), amounts shall be provided by account for each program, project and activity; and

(iii)an estimate of expenditures for cybersecurity activities by State and local governments and the private sector for the prior fiscal year and the current fiscal year.

(B)Prior to implementing this paragraph, including determining what Federal activities or accounts constitute cybersecurity for purposes of budgetary classification, the Office of Management and Budget shall consult with the Committees on Appropriations and the Committees on the Budget of the House of Representatives and the Senate, the Committee on Homeland Security of the House of Representatives, and the Committee on Homeland Security and Government Affairs of the Senate.

(36)as supplementary materials, a separate analysis of the budgetary effects for all prior fiscal years, the current fiscal year, the fiscal year for which the budget is submitted, and ensuing fiscal years of the actions the Secretary of the Treasury has taken or plans to take using any authority provided in the Emergency Economic Stabilization Act of 2008, including—

(A)an estimate of the current value of all assets purchased, sold, and guaranteed under the authority provided in the Emergency Economic Stabilization Act of 2008 using methodology required by the Federal Credit Reform Act of 1990 (2 U.S.C. 661 et seq.) and section 123 of the Emergency Economic Stabilization Act of 2008;

(B)an estimate of the deficit, the debt held by the public, and the gross Federal debt using methodology required by the Federal Credit Reform Act of 1990 and section 123 of the Emergency Economic Stabilization Act of 2008;

(C)an estimate of the current value of all assets purchased, sold, and guaranteed under the authority provided in the Emergency Economic Stabilization Act of 2008 calculated on a cash basis;

(D)a revised estimate of the deficit, the debt held by the public, and the gross Federal debt, substituting the cash-based estimates in subparagraph

(C)for the estimates calculated under subparagraph

(A)pursuant to the Federal Credit Reform Act of 1990 and section 123 of the Emergency Economic Stabilization Act of 2008; and

(E)the portion of the deficit which can be attributed to any action taken by the Secretary using authority provided by the Emergency Economic Stabilization Act of 2008 and the extent to which the change in the deficit since the most recent estimate is due to a reestimate using the methodology required by the Federal Credit Reform Act of 1990 and section 123 of the Emergency Economic Stabilization Act of 2008.

(37)information on estimates of appropriations for the fiscal year following the fiscal year for which the budget is submitted for the following accounts of the Department of Veterans Affairs:

(A)Veterans Benefits Administration, Compensation and Pensions.

(B)Veterans Benefits Administration, Readjustment Benefits.

(C)Veterans Benefits Administration, Veterans Insurance and Indemnities.

(D)Veterans Health Administration, Medical Services.

(E)Veterans Health Administration, Medical Support and Compliance.

(F)Veterans Health Administration, Medical Facilities.

(G)Veterans Health Administration, Medical Community Care.

(38)a separate statement for the Crow Settlement Fund established under section 411 of the Crow Tribe Water Rights Settlement Act of 2010, which shall include the estimated amount of deposits into the Fund, obligations, and outlays from the Fund.

(b)Estimated expenditures and proposed appropriations for the legislative branch and the judicial branch to be included in each budget under subsection (a)(5) of this section shall be submitted to the President before October 16 of each year and included in the budget by the President without change.

(c)The President shall recommend in the budget appropriate action to meet an estimated deficiency when the estimated receipts for the fiscal year for which the budget is submitted (under laws in effect when the budget is submitted) and the estimated amounts in the Treasury at the end of the current fiscal year available for expenditure in the fiscal year for which the budget is submitted, are less than the estimated expenditures for that year. The President shall make recommendations required by the public interest when the estimated receipts and estimated amounts in the Treasury are more than the estimated expenditures.

(d)When the President submits a budget or supporting information about a budget, the President shall include a statement on all changes about the current fiscal year that were made before the budget or information was submitted.

(1)The President shall submit with materials related to each budget transmitted under subsection

(a)on or after January 1, 1985, an analysis for the ensuing fiscal year that shall identify requested appropriations or new obligational authority and outlays for each major program that may be classified as a public civilian capital investment program and for each major program that may be classified as a military capital investment program, and shall contain summaries of the total amount of such appropriations or new obligational authority and outlays for public civilian capital investment programs and summaries of the total amount of such appropriations or new obligational authority and outlays for military capital investment programs. In addition, the analysis under this paragraph shall contain—

(A)an estimate of the current service levels of public civilian capital investment and of military capital investment and alternative high and low levels of such investments over a period of ten years in current dollars and over a period of five years in constant dollars;

(B)the most recent assessment analysis and summary, in a standard format, of public civilian capital investment needs in each major program area over a period of ten years;

(C)an identification and analysis of the principal policy issues that affect estimated public civilian capital investment needs for each major program; and

(D)an identification and analysis of factors that affect estimated public civilian capital investment needs for each major program, including but not limited to the following factors:

(i)economic assumptions;

(ii)engineering standards;

(iii)estimates of spending for operation and maintenance;

(iv)estimates of expenditures for similar investments by State and local governments; and

(v)estimates of demand for public services derived from such capital investments and estimates of the service capacity of such investments.

To the extent that any analysis required by this paragraph relates to any program for which Federal financial assistance is distributed under a formula prescribed by law, such analysis shall be organized by State and within each State by major metropolitan area if data are available.

(2)For purposes of this subsection, any appropriation, new obligational authority, or outlay shall be classified as a public civilian capital investment to the extent that such appropriation, authority, or outlay will be used for the construction, acquisition, or rehabilitation of any physical asset that is capable of being used to produce services or other benefits for a number of years and is not classified as a military capital investment under paragraph (3). Such assets shall include (but not be limited to)—

(A)roadways or bridges,

(B)airports or airway facilities,

(C)mass transportation systems,

(D)wastewater treatment or related facilities,

(E)water resources projects,

(F)hospitals,

(G)resource recovery facilities,

(H)public buildings,

(I)space or communications facilities,

(J)railroads, and

(K)federally assisted housing.

(3)For purposes of this subsection, any appropriation, new obligational authority, or outlay shall be classified as a military capital investment to the extent that such appropriation, authority, or outlay will be used for the construction, acquisition, or rehabilitation of any physical asset that is capable of being used to produce services or other benefits for purposes of national defense and security for a number of years. Such assets shall include military bases, posts, installations, and facilities.

(4)Criteria and guidelines for use in the identification of public civilian and military capital investments, for distinguishing between public civilian and military capital investments, and for distinguishing between major and nonmajor capital investment programs shall be issued by the Director of the Office of Management and Budget after consultation with the Comptroller General and the Congressional Budget Office. The analysis submitted under this subsection shall be accompanied by an explanation of such criteria and guidelines.

(5)For purposes of this subsection—

(A)the term “construction” includes the design, planning, and erection of new structures and facilities, the expansion of existing structures and facilities, the reconstruction of a project at an existing site or adjacent to an existing site, and the installation of initial and replacement equipment for such structures and facilities;

(B)the term “acquisition” includes the addition of land, sites, equipment, structures, facilities, or rolling stock by purchase, lease-purchase, trade, or donation; and

(C)the term “rehabilitation” includes the alteration of or correction of deficiencies in an existing structure or facility so as to extend the useful life or improve the effectiveness of the structure or facility, the modernization or replacement of equipment at an existing structure or facility, and the modernization of, or replacement of parts for, rolling stock.

(f)The budget transmitted pursuant to subsection

(a)for a fiscal year shall be prepared in a manner consistent with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985 that apply to that and subsequent fiscal years.

(1)The Director of the Office of Management and Budget shall establish the funding for advisory and assistance services for each department and agency as a separate object class in each budget annually submitted to the Congress under this section.

(A)In paragraph (1), except as provided in subparagraph (B), the term “advisory and assistance services” means the following services when provided by nongovernmental sources:

(i)Management and professional support services.

(ii)Studies, analyses, and evaluations.

(iii)Engineering and technical services.

(B)In paragraph (1), the term “advisory and assistance services” does not include the following services:

(i)Routine automated data processing and telecommunications services unless such services are an integral part of a contract for the procurement of advisory and assistance services.

(ii)Architectural and engineering services, as defined in section 1102 of title 40.

(iii)Research on basic mathematics or medical, biological, physical, social, psychological, or other phenomena.

(1)If there is a medicare funding warning under section 801(a)(2) of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 made in a year, the President shall submit to Congress, within the 15-day period beginning on the date of the budget submission to Congress under subsection

(a)for the succeeding year, proposed legislation to respond to such warning.

(2)Paragraph

(1)does not apply if, during the year in which the warning is made, legislation is enacted which eliminates excess general revenue medicare funding (as defined in section 801(c) of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003) for the 7-fiscal-year reporting period, as certified by the Board of Trustees of each medicare trust fund (as defined in section 801(c)(5) of such Act) not later than 30 days after the date of the enactment of such legislation.

(1)The Director of the Office of Management and Budget shall make publicly available on a website, and continuously update, a tabular list for each fiscal year of each agency that submits budget justification materials, which shall include—

(A)the name of the agency;

(B)a unique identifier that identifies the agency;

(C)to the extent practicable, the date on which the budget justification materials of the agency are first submitted to Congress;

(D)the date on which the budget justification materials of the agency are posted online under section 3 of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note);

(E)the uniform resource locator where the budget justification materials are published on the website of the agency; and

(F)a single data set that contains the information described in subparagraphs

(A)through

(E)with respect to the agency for all fiscal years for which budget justifications of the agency are made available under section 3 of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note) in a structured data format.

(A)Each agency that submits budget justification materials shall make the materials available on the website of the agency, in accordance with the policies established by the Director of the Office of Management and Budget under subparagraph (B).

(B)Not later than 1 year after the date of enactment of this subsection, the Director of the Office of Management and Budget, in consultation with the Secretary of the Treasury, shall establish policies and data standards for agencies relating to making available materials under subparagraph (A), which shall include guidelines for making budget justification materials available in a format aligned with the requirements of section 3(b)(2)(C) of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note) and using a uniform resource locator that is in a consistent format across agencies and is descriptive, memorable, and pronounceable, such as the format of “agencyname.gov/budget”.

(C)If the Director of the Office of Management and Budget maintains a public website that contains the budget of the United States Government submitted under subsection

(a)and any related materials, such website shall also contain a link to the tabular list required under paragraph (1).

(3)In this subsection, the term “budget justification materials” has the meaning given that term in section 3(b)(2) of the Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note).

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 908; Pub. L. 97–452, § 1(2), Jan. 12, 1983, 96 Stat. 2467; Pub. L. 98–501, title II, § 203, Oct. 19, 1984, 98 Stat. 2324; Pub. L. 99–177, title II, § 241, Dec. 12, 1985, 99 Stat. 1063; Pub. L. 100–119, title I, § 106(f), Sept. 29, 1987, 101 Stat. 781; Pub. L. 100–418, title V, § 5301, Aug. 23, 1988, 102 Stat. 1462; Pub. L. 100–504, title I, § 108, Oct. 18, 1988, 102 Stat. 2529; Pub. L. 100–690, title I, § 1006, Nov. 18, 1988, 102 Stat. 4187;

Pub. L. 101–508, title XIII, § 13112(c), Nov. 5, 1990, 104 Stat. 1388–608; Pub. L. 101–576, title II, § 203(b), Nov. 15, 1990, 104 Stat. 2841; Pub. L. 103–62, § 4(a), Aug. 3, 1993, 107 Stat. 286; Pub. L. 103–272, § 4(f)(1)(E), July 5, 1994, 108 Stat. 1362; Pub. L. 103–322, title XXXI, § 310001(e), Sept. 13, 1994, 108 Stat. 2103; Pub. L. 103–355, title II, § 2454(a), Oct. 13, 1994, 108 Stat. 3326; Pub. L. 104–287, § 4(1), Oct. 11, 1996, 110 Stat. 3388; Pub. L. 105–33, title X, § 10209(b), Aug. 5, 1997, 111 Stat. 711;

Pub. L. 105–277, div. C, title VII, § 713(c), Oct. 21, 1998, 112 Stat. 2681–693; Pub. L. 106–58, title VI, § 638(f), Sept. 29, 1999, 113 Stat. 475; Pub. L. 106–422, § 2(c), Nov. 1, 2000, 114 Stat. 1874; Pub. L. 107–189, § 4(a), June 14, 2002, 116 Stat. 699; Pub. L. 107–217, § 3(h)(3), Aug. 21, 2002, 116 Stat. 1299; Pub. L. 107–296, title VIII, § 889(a), Nov. 25, 2002, 116 Stat. 2250; Pub. L. 108–173, title VIII, § 802(a), Dec. 8, 2003, 117 Stat. 2360; Pub. L. 108–178, § 4(f)(1), Dec. 15, 2003, 117 Stat. 2641;

Pub. L. 110–343, div. A, title II, § 203(a), Oct. 3, 2008, 122 Stat. 3801; Pub. L. 110–409, § 7(d)(2), Oct. 14, 2008, 122 Stat. 4313; Pub. L. 111–81, § 2, Oct. 22, 2009, 123 Stat. 2137; Pub. L. 111–291, title IV, §§ 411(h), 415, Dec. 8, 2010, 124 Stat. 3116, 3121; Pub. L. 111–352, § 11(a), Jan. 4, 2011, 124 Stat. 3881; Pub. L. 113–235, div. I, title II, § 244(d), Dec. 16, 2014, 128 Stat. 2569; Pub. L. 114–315, title VI, § 601(b), Dec. 16, 2016, 130 Stat. 1569; Pub. L. 115–31, div. E, title VI, § 630(a), May 5, 2017, 131 Stat. 375;

Pub. L. 117–40, § 2(b), Sept. 24, 2021, 135 Stat. 338; Pub. L. 117–286, § 4(b)(50), Dec. 27, 2022, 136 Stat. 4348; Pub. L. 118–172, § 2(b), Dec. 23, 2024, 138 Stat. 2595.)

In the section, the word “current” is substituted for “in progress”, and the word “prior” is substituted for “last completed”, for consistency in the revised title.

In subsection (a), before clause (1), the text of 31:19 is omitted as superseded by the broader authority of 31:11(a)(5). The words “for the following fiscal year” are added for clarity. The words “summary and supporting information” are substituted for “summary data and text, and supporting detail” in the introductory matter of 31:11(a) for consistency. The words “in such form and detail as the President may determine” are omitted as unnecessary because of the authority of the President under section 1104(a) of the revised title to prepare the budget. The words “The President shall . . . in each budget the following” are substituted for “The Budget transmitted pursuant to subsection

(a)of this section for each fiscal year shall” in 31:11(d)–(f), (h), and

(i)because of the restatement. The word “President” is substituted for “Office of Management and Budget” in 31:25 because sections 101 and 102(a) of Reorganization Plan No. 2 of 1970 (eff. July 1, 1970, 84 Stat. 2085) designated the Bureau of the Budget as the Office of Management and Budget and transferred all functions of the Bureau to the President. The words “in connection with the budget presentation for fiscal year 1964 and each succeeding year thereafter” are omitted as executed.

In subsection (a)(1), the words “information on” are added for clarity.

In subsection (a)(2), the word “Government” is added for clarity.

In subsection (a)(3), the word “information” is substituted for “data” for consistency.

In subsection (a)(5) and (6), the words “fiscal year for which the budget is submitted” are substituted for “ensuing fiscal year” the first time they appear for clarity. The words “the 4 fiscal years after that year” are substituted for “projections for the four fiscal years immediately following the ensuing fiscal year” to eliminate unnecessary words.

In subsection (a)(6), the words “proposals . . . to increase revenues” are substituted for “revenue proposals” for consistency in the revised title.

In subsection (a)(7), the word “actual” is omitted as surplus.

In subsection (a)(8), the words “appropriations and” are substituted for “actual or” for clarity.

In subsection (a)(9), the words “fiscal year for which the budget is submitted” are substituted for “ensuing fiscal year” for clarity.

In subsection (a)(10), the words “bonded and other” are omitted as surplus.

In subsection (a)(11), the words “information the President decides” are substituted for “statements and data as in his opinion” for clarity and consistency. The word “desirable” is substituted for “necessary or desirable” and the words “to explain” are substituted for “in order to make known”, to eliminate unnecessary words.

In subsection (a)(12), before subclause (A), the word “legislation” is substituted for “new or additional legislation” to eliminate unnecessary words. The words “activity or function” are substituted for “function, activity, or authority” for consistency. The words “in addition to those functions, activities, and authorities then existing or as then being administered and operated” are omitted as surplus.

In subsection (a)(16), the words “fiscal year for which the budget is submitted” are substituted for “such fiscal year” for clarity.

In subsection (a)(17), the words “fiscal year following the fiscal year for which the budget is submitted” are substituted for “next succeeding fiscal year”, the words “that following fiscal year” are substituted for “such succeeding fiscal year”, and the words “fiscal year before” are substituted for “fiscal year preceding”, for clarity and consistency.

In subsection (a)(18), the words “uncontrollable or” are omitted as being included in “relatively uncontrollable”.

In subsection (a)(19) and (20), the word “receipts” is substituted for “revenues” for consistency in the revised title.

Subsection (a)(20) is substituted for 31:11(f)(3) to eliminate unnecessary words.

In subsection (a)(21), the words “the totality of” are omitted as surplus.

In subsection (a)(22), the words “budget outlays” are substituted for “outlays” for consistency. The words “beginning with the fiscal year ending September 30, 1979” are omitted as executed.

In subsection (a)(23), the words “for appropriations” are substituted for “amounts required for appropriations” to eliminate unnecessary words. The words “for mine health and safety” and “for occupational safety and health” are omitted as unnecessary because of the restatement.

In subsection (a)(24), the words “(as defined in section 9101(2) of this title)” are added because the subsection is based on a law to which the defined term applies. The words “decides are desirable” are substituted for “may wish to make” for consistency.

In subsection (b), the words “for such years” in 31:11(a)(5)(words after 2d comma) are omitted because of the restatement. The words “of the United States” and “by him” are omitted as surplus. The words “to be included in each budget under subsection (a)(5) of this section” are added because of the restatement. The words “before October 16” are substituted for “on or before October 15”, and the word “change” is substituted for “revision”, for consistency.

In subsection (c), the words “new taxes, loans, or other” are omitted as being included in “appropriate action”. The words “in effect” are substituted for “existing” for consistency. The word “aggregate” is omitted as surplus.

In subsection (d), the words “When the President submits a budget or supporting information about a budget, the President” are substituted for “The Budget transmitted pursuant to subsection

(a)of this section for any fiscal year, or the supporting detail transmitted in connection therewith” because of the restatement. The word “changes” is substituted for “amendments and revisions” to eliminate unnecessary words.

The words “The President shall include in the supporting detail accompanying each Budget” are omitted as being included in the introductory provisions of 31:1105(a). The words “submitted on or after January 1, 1983” are omitted as executed. The words “by the President” and “if any” are omitted as surplus.